I think the seats may be the same, but the leather quality is different. At least on 06-09 HSEs (don't know for sure on MY2010s) there was definitely a big difference in the quality of standard leather vs LUX leather seats, the latter being a noticeably softer and suppler hide. The rest of the options included in the package are definitely subjective - so is the quality of the leather, I guess... There are some chilly mornings, even here in So Cal, where the seat heaters are great to have, and the wife turns them on as soon as the outside temperature drops below 70! :lol: And if you go up to the mountains in winter the rest of the cold weather pack may become handy. Personally, I wouldn't miss the silly adaptive headlights if they took that feature away tomorrow, though.